SECONDREGULARSESSION
HOUSEBILLNO.2589
102NDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVESHIELDS.
5365H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections135.341and135.647,RSMo,andtoenactinlieuthereoftwonewsections
relatingtotaxcredits.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections135.341and135.647,RSMo,arerepealedandtwonewsections
2enactedinlieuthereof,tobeknownassections135.341and135.647,toreadasfollows:
135.341.1.Asusedinthissection,thefollowingtermsshallmean:
2 (1)"CASA",anentitywhichreceivesfundingfromthecourt-appointedspecial
3advocatefundestablishedundersection476.777,includinganassociationbasedinthisstate,
4affiliatedwithanationalassociation,organizedtoprovidesupporttoentitiesreceiving
5fundingfromthecourt-appointedspecialadvocatefund;
6 (2)"Childadvocacycenters",theregionalchildassessmentcenterslistedin
7subsection2ofsection210.001,includinganassociationbasedinthisstate,affiliatedwitha
8nationalassociation,andorganizedtoprovidesupporttoentitieslistedinsubsection2of
9section210.001;
10 (3)"Contribution",theamountofdonationtoaqualifiedagency;
11 (4)"Crisiscarecenter",entitiescontractedwiththisstatewhichprovidetemporary
12careforchildrenwhoseagerangesfrombirththroughseventeenyearsofagewhoseparents
13orguardianareexperiencinganunexpectedandunstableorseriousconditionthatrequires
14immediateactionresultinginshort-termcare,usuallythreetofivecontinuous,uninterrupted
15days,forchildrenwhomaybeatriskforchildabuse,neglect,orinanemergencysituation;
16 (5)"Department",thedepartmentofrevenue;
17 (6)"Director",thedirectorofthedepartmentofrevenue;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 (7)"Qualifiedagency",CASA,childadvocacycenters,oracrisiscarecenter;
19 (8)"Taxliability",thetaxdueunderchapter143otherthantaxeswithheldunder
20sections143.191to143.265.
21 2.ForalltaxyearsbeginningonorafterJanuary1,2013,ataxcreditmaybeclaimed
22inanamountequaltouptofiftypercentofaverifiedcontributiontoaqualifiedagencyand
23shallbenamedthechampionforchildrentaxcredit.Theminimumamountofanytaxcredit
24issuedshallnotbelessthanfiftydollarsandshallbeappliedtotaxesdueunderchapter143,
25excludingsections143.191to143.265.Acontributionverificationshallbeissuedtothe
26taxpayerbytheagencyreceivingthecontribution.Suchcontributionverificationshall
27includethetaxpayer'sname,SocialSecuritynumber,amountoftaxcredit,amountof
28contribution,thenameandaddressoftheagencyreceivingthecredit,andthedatethe
29contributionwasmade.Thetaxcreditprovidedunderthissubsectionshallbeinitiallyfiled
30fortheyearinwhichtheverifiedcontributionismade.
31 3.Thecumulativeamountofthetaxcreditsredeemedshallnotexceedonemillion
32dollarsforallfiscalyearsendingonorbeforeJune30,2019,andonemillionfivehundred
33thousanddollarsforallfiscalyearsbeginningonorafterJuly1,2019.Theamountavailable
34shallbeequallydividedamongthethreequalifiedagencies:CASA,childadvocacycenters,
35orcrisiscarecenters,tobeusedtowardstaxcreditsissued.Intheeventtaxcreditsclaimed
36underoneagencydonottotaltheallocatedamountforthatagency,theunusedportionforthat
37agencywillbemadeavailabletotheremainingagenciesequally.Intheeventthetotal
38amountoftaxcreditsclaimedforanyoneagencyexceedstheamountavailableforthat
39agency,theamountredeemedshallandwillbeapportionedequallytoalleligibletaxpayers
40claimingthecreditunderthatagency.
41 4.PriortoDecemberthirty-firstofeachyear,eachqualifiedagencyshallapplytothe
42departmentofsocialservicesinordertoverifytheirqualifiedagencystatus.Upona
43determinationthattheagencyiseligibletobeaqualifiedagency,thedepartmentofsocial
44servicesshallprovidealetterofeligibilitytosuchagency.NolaterthanFebruaryfirstof
45eachyear,thedepartmentofsocialservicesshallprovidealistofqualifiedagenciestothe
46departmentofrevenue.Alltaxcreditapplicationstoclaimthechampionforchildrentax
47creditshallbefiledbetweenJulyfirstandAprilfifteenthofeachfiscalyear.Ataxpayershall
48applyforthechampionforchildrentaxcreditbyattachingacopyofthecontribution
49verificationprovidedbyaqualifiedagencytosuchtaxpayer'sincometaxreturn.
50 5.Anyamountoftaxcreditwhichexceedsthetaxdueorwhichisappliedforand
51otherwiseeligibleforissuancebutnotissuedshallnotberefundedbutmaybecarriedoverto
52anysubsequenttaxyear,nottoexceedatotaloffiveyears.
53 6.Taxcreditsmaynotbeassigned,transferredorsold.
HB2589 2 54 7.[(1)]Intheeventafullorpartialcreditdenial,dueto[lackofavailablefunds] the
55cumulativemaximumamountofcreditsbeingredeemedforthefiscalyear, causes[a
56balance-duenotice] anincometaxbalanceduetobe[generatedbythedepartmentof
57revenue,oranyotherredeemingagency] owedtothestatebythetaxpayer, thetaxpayer
58[will]shallnotbeheldliableforanyadditiontotax,penalty, orinterestonthatincometax
59balancedue,providedthebalanceispaid,orapprovedpaymentarrangementshavebeen
60made,withinsixtydaysfromissuanceofthenoticeofcreditdenial.
61 [(2)Intheeventthebalanceisnotpaidwithinsixtydaysfromthenoticeofdenial,
62theremainingbalanceshallbedueandpayableundertheprovisionsofchapter143.]
63 8.Thedepartmentmaypromulgatesuchrulesorregulationsasarenecessaryto
64administertheprovisionsofthissection.Anyruleorportionofarule,asthattermisdefined
65insection536.010,thatiscreatedundertheauthoritydelegatedinthissectionshallbecome
66effectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter536and,if
67applicable,section536.028.Thissectionandchapter536arenonseverableandifanyofthe
68powersvestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe
69effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,then
70thegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust28,2013,
71shallbeinvalidandvoid.
72 9.Pursuanttosection23.253,oftheMissourisunsetact:
73 (1)TheprogramauthorizedunderthissectionshallbereauthorizedasofDecember
7431,2019,andshallexpireonDecember31,2025,unlessreauthorizedbythegeneral
75assembly;and
76 (2)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
77followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and
78 (3)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway
79impairthedepartment'sabilitytoredeemtaxcreditsauthorizedonorbeforethedatethe
80programauthorizedunderthissectionexpiresorataxpayer'sabilitytoredeemsuchcredits.
81 10.BeginningonMarch29,2013,anyverifiedcontributiontoaqualifiedagency
82madeonorafterJanuary1,2013,shallbeeligiblefortaxcreditsasprovidedbythissection.
135.647.1.Asusedinthissection,thefollowingtermsshallmean:
2 (1)"Localfoodpantry",anyfoodpantrythatis:
3 (a)Exemptfromtaxationundersection501(c)(3)oftheInternalRevenueCodeof
41986,asamended;and
5 (b)DistributingemergencyfoodsuppliestoMissourilow-incomepeoplewhowould
6otherwisenothaveaccesstofoodsuppliesintheareainwhichthetaxpayerclaimingthetax
7creditunderthissectionresides;
8 (2)"Localhomelessshelter",anyhomelessshelterthatis:
HB2589 3 9 (a)ExemptfromtaxationunderSection501(c)(3)oftheInternalRevenueCodeof
101986,asamended;and
11 (b)Providingtemporarylivingarrangements,intheareainwhichthetaxpayer
12claimingthetaxcreditunderthissectionresides,forindividualsandfamilieswhootherwise
13lackafixed,regular,andadequatenighttimeresidenceandlacktheresourcesorsupport
14networkstoobtainotherpermanenthousing;
15 (3)"Localsoupkitchen",anysoupkitchenthatis:
16 (a)Exemptfromtaxationundersection501(c)(3)oftheInternalRevenueCodeof
171986,asamended;and
18 (b)Providingpreparedmealsthroughanestablishedcongregatefeedingoperationto
19needy,low-incomepersonsincluding,butnotlimitedto,homelesspersonsintheareain
20whichthetaxpayerclaimingthetaxcreditunderthissectionresides;
21 (4)"Taxpayer",anindividual,afirm,apartnerinafirm,corporation,orashareholder
22inanScorporationdoingbusinessinthisstateandsubjecttothestateincometaximposedby
23chapter143,excludingwithholdingtaximposedbysections143.191to143.265.
24 2.(1)BeginningonMarch29,2013,anydonationofcashorfoodmadetoalocal
25foodpantryonorafterJanuary1,2013,unlesssuchfoodisdonatedafterthefood'sexpiration
26date,shallbeeligiblefortaxcreditsasprovidedbythissection.
27 (2)BeginningonAugust28,2018,anydonationofcashorfoodmadetoalocalsoup
28kitchenorlocalhomelessshelteronorafterJanuary1,2018,unlesssuchfoodisdonatedafter
29thefood'sexpirationdate,shallbeeligibleforataxcreditasprovidedunderthissection.
30 (3)Anytaxpayerwhomakesadonationthatiseligibleforataxcreditunderthis
31sectionshallbeallowedacreditagainstthetaxotherwisedueunderchapter143,excluding
32withholdingtaximposedbysections143.191to143.265,inanamountequaltofiftypercent
33ofthevalueofthedonationsmadetotheextentsuchamountsthathavebeensubtractedfrom
34federaladjustedgrossincomeorfederaltaxableincomeareaddedbackinthedetermination
35ofMissouriadjustedgrossincomeorMissouritaxableincomebeforethecreditcanbe
36claimed.Eachtaxpayerclaimingataxcreditunderthissectionshallfileanaffidavitwiththe
37incometaxreturnverifyingtheamountoftheircontributions.Theamountofthetaxcredit
38claimedshallnotexceedtheamountofthetaxpayer'sstatetaxliabilityforthetaxyearthat
39thecreditisclaimedandshallnotexceedtwothousandfivehundreddollarspertaxpayer
40claimingthecredit.Anyamountofcreditthatthetaxpayerisprohibitedbythissectionfrom
41claiminginataxyearshallnotberefundable,butmaybecarriedforwardtoanyofthe
42taxpayer'sthreesubsequenttaxyears.Notaxcreditgrantedunderthissectionshallbe
43transferred,sold,orassigned.Notaxpayershallbeeligibletoreceiveacreditpursuanttothis
44sectionifsuchtaxpayeremployspersonswhoarenotauthorizedtoworkintheUnitedStates
HB2589 4 45underfederallaw.Notaxpayershallbeabletoclaimmorethanonecreditunderthissection
46forasingledonation.
47 3.(1)Thecumulativeamountoftaxcreditsunderthissectionwhichmaybe
48allocatedtoalltaxpayerscontributingtoalocalfoodpantry,localsoupkitchen,orlocal
49homelessshelterinanyonefiscalyearshallnotexceedonemillionsevenhundredfifty
50thousanddollars.Thedirectorofrevenueshallestablishaprocedurebywhichthecumulative
51amountoftaxcreditsisapportionedamongalltaxpayersclaimingthecreditbyAprilfifteenth
52ofthefiscalyearinwhichthetaxcreditisclaimed.Tothemaximumextentpossible,the
53directorofrevenueshallestablishtheproceduredescribedinthissubsectioninsuchamanner
54astoensurethattaxpayerscanclaimallthetaxcreditspossibleuptothecumulativeamount
55oftaxcreditsavailableforthefiscalyear.
56 (2)Intheeventafullorpartialcreditdenial,duetothecumulativemaximum
57amountofcreditsbeingclaimedforthefiscalyear,causesataxbalanceduetobeowed
58tothestatebythetaxpayer,thetaxpayershallnotbeheldliableforanyadditiontotax,
59penalty,orinterestonthattaxbalancedue,providedthebalanceispaid,orapproved
60paymentarrangementshavebeenmade,withinsixtydaysfromissuanceofthenoticeof
61creditdenial.
62 4.Anylocalfoodpantry,localsoupkitchen,orlocalhomelesssheltermayacceptor
63rejectanydonationoffoodmadeunderthissectionforanyreason.Forpurposesofthis
64section,anydonationsoffoodacceptedbyalocalfoodpantry,localsoupkitchen,orlocal
65homelesssheltershallbevaluedatfairmarketvalue,oratwholesalevalueifthetaxpayer
66makingthedonationoffoodisaretailgrocerystore,foodbroker,wholesaler,orrestaurant.
67 5.Thedepartmentofrevenueshallpromulgaterulestoimplementtheprovisionsof
68thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
69createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
70withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
71Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
72generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
73disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
74rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2007,shallbeinvalid
75andvoid.
76 6.Undersection23.253oftheMissourisunsetact:
77 (1)TheprogramauthorizedunderthissectionshallbereauthorizedasofAugust28,
782018,andshallexpireonDecember31,2026,unlessreauthorizedbythegeneralassembly;
79and
80 (2)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
81followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and
HB2589 5 82 (3)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway
83impairataxpayer'sabilitytoredeemtaxcreditsauthorizedonorbeforethedatetheprogram
84authorizedunderthissectionexpires.
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